61.assessed level of material misstatement risk 重大错报风险的评估水平 o@j!J I&
62.simall business 小规模企业 F &5iA\
63.accounting system 会计系统 %zEy.7Ux
64.test of control 控制测试 {(F}SF{
65.walk-through test 穿行测试 Oo(xYy
66.communication 沟通 5RO6YxQ
67.flow chart 流程图 &\6(iL
68.reperformance of internal control 重新执行 g2LvojR
69.audit evidence 审计证据 GvA4.s,
70.substantive procedures 实质性程序 XPt>klf
71.assertions 认定 ^Df qc-]
72.esistence 存在 8<Yv:8%B6
73.occurrence 发生 5OOXCtIKf
74.completeness 完整性 @V Tw>=94
75.rights and obligations 权利和义务 #jj(S\WY
76.valuation and allocation 计价和分摊 zI(uexxPqd
77.cutoff 截止 tN.BI1
nB
78.accuracy 准确性 VRY@}>W'
79.classification 分类 B"*PBJuOA
80.inspection 检查 ?,hGKSC
81.supervision of counting 监盘 h.- o$+Sa
82.observation 观察 }I`o%GL
83.confirmation 函证 9nlj{(
84.computation 计算 i \lr
KA
85.analytical procedures 分析程序 @&Yl'&pn-R
86.vouch 核对 _wW"Tn
]
87.trace 追查 -,mV~y
88.audit sampling 审计抽样 S4(?=,^-
89.error 误差 qla=LS\-A+
90.expected error 预期误差 #q&Nd2y
91.population 总体 =ty{ugM<
92.sampling risk 抽样风险 0BjP|API
93.non- sampling risk 非抽样风险 Q4N0j' QA
94.sampling unit 抽样单位 %t:13eM
95.statistical sampling 统计抽样 kqC7^x
96.tolerable error 可容忍误差 pMUUF5
97.the risk of under reliance 信赖不足风险 5Go@1X]I
98.the risk of over reliance 信赖过度风险 Tn>L?
99.the risk of incorrect rejection 误拒风险 NcSi %]
100. the risk of incorrect acceptance 误受风险 =3;!
5P
101.working trial balance 试算平衡表 ~1,$
102.index and cross-referencing 索引和交叉索引 w/(2fU (
103.cash receipt 现金收入 />PH{ l
104.cash disbursement 现金支出 EWVn*xl?
105.bank statement 银行对账单 EzCi%>q
106.bank reconciliation 银行存款余额调节表 jcxeXp|00
107.balance sheet date 资产负债表日 f=4q]y#& X
108.net realizable value 可变现净值 brF) %x`
109.storeroom 仓库 '^2bC
110.sale invoice 销售发票 Ipow
Jw^
111.price list 价目表 ah!RQ2hDrV
112.positive confirmation request 积极式询证函 -b
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113.negative confirmation request 消极式询证函 Fj<a;oV
114.purchase requisition 请购单 $KGRpI
115.receiving report 验收报告 "#%9dWy
116.gross margin 毛利 k)9
pkPl
117.manufacturing overhead 制造费用 @_;vE(!5
118.material requisition 领料单 pM!
cF
119.inventory-taking 存货盘点 /9-kG
120.bond certificate 债券 W[73q>'
121.stock certificate 股票 VK}H;
122.audit report 审计报告
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123.entity 被审计单位 P&Hhq>@Z
124.addressee of the audit report 审计报告的收件人 79'N/:.
125.unqualified opinion 无保留意见 yfAh=
126.qualified opinion 保留意见 Jy]}'eE?pr
127.disclaimer of opinion 无法表示意见 eGbjk~,f'
128.adverse opinion 否定意见